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2021-11-01 2022-10-31 06719093 dpl-frs:CostSales dpl-frs:Item7 2021-10-31 06719093 dpl-frs:CostSales dpl-frs:Item7 2022-10-31 06719093 dpl-frs:DistributionCosts dpl-frs:Item7 2021-11-01 2022-10-31 06719093 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-11-01 2022-10-31 06719093 dpl-frs:Item8 2021-11-01 2022-10-31 06719093 dpl-frs:Item8 2021-10-31 06719093 dpl-frs:Item8 2022-10-31 06719093 dpl-frs:CostSales dpl-frs:Item8 2021-11-01 2022-10-31 06719093 dpl-frs:CostSales dpl-frs:Item8 2021-10-31 06719093 dpl-frs:CostSales dpl-frs:Item8 2022-10-31 06719093 dpl-frs:DistributionCosts dpl-frs:Item8 2021-11-01 2022-10-31 06719093 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-11-01 2022-10-31 06719093 dpl-frs:Item9 2021-11-01 2022-10-31 06719093 dpl-frs:Item9 2021-10-31 06719093 dpl-frs:Item9 2022-10-31 06719093 dpl-frs:CostSales dpl-frs:Item9 2021-11-01 2022-10-31 06719093 dpl-frs:CostSales dpl-frs:Item9 2021-10-31 06719093 dpl-frs:CostSales dpl-frs:Item9 2022-10-31 06719093 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2022-10-31 06719093 dpl-frs:Item12 2021-11-01 2022-10-31 06719093 dpl-frs:Item12 2021-10-31 06719093 dpl-frs:Item12 2022-10-31 06719093 dpl-frs:CostSales dpl-frs:Item12 2021-11-01 2022-10-31 06719093 dpl-frs:CostSales dpl-frs:Item12 2021-10-31 06719093 dpl-frs:CostSales dpl-frs:Item12 2022-10-31 06719093 dpl-frs:DistributionCosts dpl-frs:Item12 2021-11-01 2022-10-31 06719093 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-11-01 2022-10-31 06719093 1 2021-11-01 2022-10-31 06719093 frs-countries:EnglandWales 2021-11-01 2022-10-31
Registered number: 06719093
Rocha Print Solutions Limited
Unaudited Financial Statements
For The Year Ended 31 October 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 06719093
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 73,047 82,141
73,047 82,141
CURRENT ASSETS
Debtors 5 48,865 48,900
Cash at bank and in hand 10,979 26,109
59,844 75,009
Creditors: Amounts Falling Due Within One Year 6 (59,764 ) (47,122 )
NET CURRENT ASSETS (LIABILITIES) 80 27,887
TOTAL ASSETS LESS CURRENT LIABILITIES 73,127 110,028
Creditors: Amounts Falling Due After More Than One Year 7 (50,328 ) (66,317 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (13,879 ) (17,452 )
NET ASSETS 8,920 26,259
CAPITAL AND RESERVES
Called up share capital 9 10 10
Profit and Loss Account 8,910 26,249
SHAREHOLDERS' FUNDS 8,920 26,259
Page 1
Page 2
For the year ending 31 October 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr William Rochard-Pullen
Director
20/03/2024
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Rocha Print Solutions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06719093 . The registered office is The Old Barn, Off Wood Street, Swanley Village, Kent, BR8 7PA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 15% WDV
Motor Vehicles
Computer Equipment 15% WDV
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance
sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that
have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the
timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they
will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.7. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2022: 3)
3 3
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 November 2022 150,903 - 32,717 183,620
Additions 3,794 - - 3,794
As at 31 October 2023 154,697 - 32,717 187,414
...CONTINUED
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Depreciation
As at 1 November 2022 79,260 - 22,219 101,479
Provided during the period 11,313 - 1,575 12,888
As at 31 October 2023 90,573 - 23,794 114,367
Net Book Value
As at 31 October 2023 64,124 - 8,923 73,047
As at 1 November 2022 71,643 - 10,498 82,141
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 12,029 12,104
Other debtors 36,836 36,796
48,865 48,900
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 5,349 5,349
Trade creditors 44,594 31,142
Corporation tax 3,565 3,562
Other taxes and social security 482 466
VAT 4,358 5,703
Other creditors 629 217
Director's loan account 787 683
59,764 47,122
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 16,994 24,650
Bank loans 33,334 41,667
50,328 66,317
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8. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 5,349 5,349
Later than one year and not later than five years 16,994 24,650
22,343 29,999
22,343 29,999
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 10 10
10. Related Party Transactions
Included in Other Creditors is an amount owed to the company director Mr W Pullen totalling £787 (2022 - £683), no interest is to be charged. 
The policy used for government grants is the accrual model.
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